Taxing Matters - Delivery by Post

    June 2013
    Last September, the Tax Tribunal considered the case of Browns CTP Limited v HMRC TC 2244, where the issue was whether the taxpayer had a reasonable excuse for late payment of tax where his cheque was delayed in the post. Payment was due on the 19th of each month and cheques were regularly sent on the 18th of each month. Some cheques did not arrive the next day and HMRC charged a penalty.